| United States. Supreme Court - 1940 - 894 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
| United States. Court of Claims - 1945 - 952 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
| United States. Court of Claims - 1948 - 886 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
| United States - 1928 - 268 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
| United States. Internal Revenue Service - 1931 - 502 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
| United States. Bureau of Internal Revenue - 1933 - 452 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the Income... | |
| United States U.S. Congress. Senate. Committee on finance - 1935 - 420 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
| United States. Congress. Senate. Committee on Finance - 1935 - 422 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
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